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France vs Niger: tax rates compared
France has an income tax rate of 55.4%, 20.4pp above Niger's 35%. The 200-country average is 28%: both sit above it. France's figure is dated 2025-01-01 and Niger's 2010-01-01, so the two rates come from different data vintages.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | FR | NE | Difference |
|---|---|---|---|
| Income Tax | 55.4% | 35% | FR +20.4 pp |
| Corporate Tax | 36.1% | 30% | FR +6.1 pp |
| VAT | 20% | 19% | FR +1 pp |
| Capital Gains Tax | 31.4% | 7% | FR +24.4 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| France | 55.4% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Niger | 35% | Source: Direction Générale des Impôts (Niger) — Barème de l'Impôt sur les Traitements et Salaires · as of 2010-01-01 |
| Difference | +20.4 pp | France higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| France | 36.1% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Niger | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +6.1 pp | France higher |
France has a corporate tax rate of 36.1%, 6.1pp above Niger's 30%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| France | 20% | Source: PWC Worldwide Tax Summaries — France (Corporate, Other taxes) · as of 2026-04-24 |
| Niger | 19% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17 |
| Difference | +1 pp | France higher |
France has a VAT rate of 20%, 1pp above Niger's 19%. The 181-country average is 15%: both sit above it. France's figure is dated 2026-04-24 and Niger's 2023-01-17, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| France | 31.4% | Source: PwC Worldwide Tax Summaries — France, Individual - Other taxes · as of 2025-01-01 |
| Niger | 7% | Source: Direction Générale des Impôts, Ministère des Finances (Niger) — Code Général des Impôts 2025, Article 74 (archived; live site unreachable) · as of 2025-01-01 |
| Difference | +24.4 pp | France higher |
France has a capital gains tax rate of 31.4%, 24.4pp above Niger's 7%. The 175-country average is 10.3%: France sits above it, Niger sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| France | 0% | Source: Service-Public.fr — Impôt sur la fortune immobilière (IFI) · as of 2025-01-01 |
| Niger | 0% | Source: Direction Générale des Impôts (Niger) — Code Général des Impôts (official text, mirrored via eRegulations Niger) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
France and Niger share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. France's figure is dated 2025-01-01 and Niger's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.